TY - SER AU - Rule, Caroline TI - Applying civil penalties for willful violations of FBAR requirements: Will the fifth circuit clarify the IRS's burden of proof? SN - 0732-8435 U1 - BPer. 657.05 PY - 2016/// CY - ---New York PB - The New York State Society of Certified Public Accountants KW - Taxation ER -